Action Products Bed Mattress Gel Polymer Cover Comfort Overlay Pad 27"X46" X 7/8" Thick. Made of 100% Akton polymer, these Mattress Overlays are used to cover the entire surface, or isolated areas, of an existing standard mattress. Used by hospitals and long-term care facilities as a significant component in prevention and treatment of decubitus ulcers, AKTON polymer will not migrate like gels and is ideal for multiple client use. The key element in our products is an exclusive material called AKTON Viscoelastic polymer. No one has AKTON polymer but us, and it is a wondrous material. It looks and feels like a gel, but is more body friendly. It does not leak, flow or bottom out. The best part is that it is repairable! The film is tissue equivalent, and together with the polymer, creates the most shear resistant product on the market today. Since it is reusable, it helps environmentally, economically, and of course clinically. The perfect package.